Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008
John Wiley & Sons, Mar 28, 2008 - Business & Economics - 1166 pages
The one indispensable guide to IFRS compliance Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Interests in Financial Instruments Associates Joint Ventures
Specialized Industry Accounting
Other editions - View all
acquired acquisition actuarial adjustment allocated amortization assets and liabilities available-for-sale basis bonds business combination capital carrying amount carrying value cash flow hedge cash flows changes classified components comprehensive income computed contingent contract cost debt December 31 deferred tax assets defined benefit depreciation determined discount dividends employee entity’s equity method estimated example expected fair value finance lease financial assets financial instruments financial position financial reporting financial statements GAAP gain or loss goodwill held-to-maturity IASB IFRS impairment income statement income tax incurred intangible assets interest rate inventory investment property investor issued lessee lessor measurement million Novartis obligation operating option payable pension plan assets present value profit or loss purchase recognition recognized reporting entity reporting period result retained earnings revaluation revenue revised IAS risk share options shareholders shares standard statement of comprehensive statement of financial tax expense temporary differences transaction transferred